A percepção de empresários de micro e pequenas empresas com relação ao processo de utilização das informações contábeis na tomada de decisão

Abstract

Micro and small enterprises in Brazil represent about 98% of Brazilian companies and comprise about 67% of employed persons, accounting for 20% of the country's Gross Domestic Product (GDP), thus playing an important role in the generation of employment and income. Thus, it is possible to admit that like all business segments, these companies need to use accounting information for the process of decision making for the purposes of business continuity and optimize results. Given this information the aim of this study came to check what level of perception of managers of micro and small enterprises, in Ampere – PR, have regarding the usefulness of accounting information for decision making. For this, the methodology used was a literature study and field research. As to the objectives the research was characterized as descriptive, whose method of approach was qualitative and quantitative. In the feeling of measuring these perceptions of univariate statistical methods such as frequency analysis and cross were used. Was checked after conducting the survey, the managers of micro and small enterprises, in Ampere – PR, are indifferent about the usefulness of accounting information for decision making.